A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation
| Publication Type | Articles in Peer Reviewed Journals | |
| Author | Martin Hellwig | |
| Year of Publication | 2009 | |
| Journal | Economics Letters | |
| Volume | 105 | |
| Pagination | 186-188 | |
| Abstract | The paper provides an extension and a new proof of Deaton's theorem on the undesirability of nonuniform excise taxation when income taxes are affine and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents. | |
| URL | http://dx.doi.org/10.1016/j.econlet.2009.07.012 | |
| Export | Tagged BibTex XML | |
| Supplementary Material | ||
| Keywords | Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deaton's Theorem | |
| JEL-Code | H21 |